be able to perform engagement as required by the relevant auditing standards, which may expose the auditor to the risk of expressing inappropriate opinion. • The audit firm’s trustworthiness may be
applying for such license; (2) securities companies other than the securities company under (1) which obtain a securities business license in the category of securities brokerage not limited to debt
applying for such license; (2) securities companies other than the securities company under (1) which obtain a securities business license in the category of securities brokerage not limited to debt
type A or is in a process of applying for such license; (2) securities companies other than the securities company under (1) which obtain a securities business license in the category of securities
for the allocation and offering of the newly issued ordinary shares of the Company to ACO I at the Extraordinary General Meeting of Shareholders No.1/2017, the Company must also obtain permission from
for the allocation and offering of the newly issued ordinary shares of the Company to ACO I at the Extraordinary General Meeting of Shareholders No.1/2017, the Company must also obtain permission from
lease Substantive analytical procedures, if used appropriately, could be an efficient means for auditors to obtain relevant audit evidence and to ensure that an overall conclusion are consistent with the
or higher who is responsible for the line of work which takes part in making decisions on securities allotment or the line of work which has an opportunity to obtain inside information relating to an
for the line of work which takes part in making decisions on securities allotment or the line of work which has an opportunity to obtain inside information relating to an offer for sale of securities or
departmental manager or higher who is responsible for the line of work which takes part in making decisions on securities allotment or the line of work which has an opportunity to obtain inside information